Tax Relief for Student Success Act

Summary

Tax Relief for Student Success Act This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 23 May 2019

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 23 May 2019

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 23 May 2019 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 23 May 2019

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 23 May 2019

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 23 May 2019

  Open at official source

Sponsors

• Tim Scott · R · Sponsor
• Maggie Hassan · D · Sponsor
• Bill Cassidy · R · Sponsor
• Kevin Cramer · R · Sponsor
• Rep. Roberts, Pat [R-KS-1] · R · Sponsor
• Steve Daines · R · Sponsor
• Joni Ernst · R · Sponsor
• Susan Collins · R · Sponsor
• Angus King · I · Sponsor
• Kyrsten Sinema · D · Sponsor
• Sen. Jones, Doug [D-AL] · D · Sponsor
• Ron Wyden · D · Sponsor
• Sen. Menendez, Robert [D-NJ] · D · Sponsor
• Catherine Cortez Masto · D · Sponsor
• Amy Klobuchar · D · Sponsor
• Richard Blumenthal · D · Sponsor
• Sen. Isakson, Johnny [R-GA] · R · Cosponsor
• Patty Murray · D · Cosponsor
• Jeff Merkley · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.